INCOME TAXES (Details Narrative) - HKD ($) |
12 Months Ended | ||
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Mar. 31, 2026 |
Mar. 31, 2025 |
Mar. 31, 2024 |
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| IfrsStatementLineItems [Line Items] | |||
| Profit tax rate | $ 85,600 | $ 1,100,000 | $ 988,347 |
| Profit tax rate, percentage | 16.50% | ||
| Deferred tax assets | $ 0 | 0 | 0 |
| Deferred tax liabilities | 0 | $ 0 | $ 0 |
| One tiered profit tax rate [member] | |||
| IfrsStatementLineItems [Line Items] | |||
| Profit tax rate | $ 2,000,000 | ||
| Profit tax rate, percentage | 8.25% | ||
| Two tiered profit tax rate [member] | |||
| IfrsStatementLineItems [Line Items] | |||
| Profit tax rate | $ 2,000,000 | ||
| Profit tax rate, percentage | 16.50% | ||
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- References No definition available.
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- References Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The applicable income tax rate. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Details
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- Details
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